WTV (Windows Recorded TV Show File) is a video format recorded using Windows Media Center (WMC). WMC is a program for recording TV shows and playing multimedia content. WTV uses the MPEG-2 compression standard for videos and Dolby Digital AC-3 or MPEG-1 Layer II for audio. Some WTV files might include metadata as well as DRM protection.
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AAC (Advanced Audio Coding) is a lossy audio format developed by Dolby and Sony Corporation, AT&T Bell Laboratories, and Fraunhofer IIS. During compression, AAC eliminates unnecessary data, making it smaller and easier to stream or download. Today, Apple devices such as iPhones and iPads are the biggest users of the AAC format.
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